All penalties (both civil and
criminal), provisions concerning interest and procedures (such as the making of
assessments, the venue and mode of conducting hearings, subpoenas, matters
pertaining to judicial review and other procedural subjects), together with
statutes of limitation, are the same under the Home Rule Municipal Retailers'
Occupation Tax Act as under the Illinois Retailers' Occupation Tax Act (Ill.
Rev. Stat. 1989, ch. 120, pars. 440 et seq.).